Difference between revisions of "Main Page"

From TOC Online
Jump to: navigation, search
 
(11 intermediate revisions by the same user not shown)
Line 76: Line 76:
 
:31 [[Trusts with Some Charitable Element]]
 
:31 [[Trusts with Some Charitable Element]]
  
:32 [[Payments to Charity From Non-resident Trusts]]
+
:32 [[Payments to Charity From Non-Resident Trusts]]
  
 
:33 [[Estates of Deceased Persons: CGT]]
 
:33 [[Estates of Deceased Persons: CGT]]
Line 94: Line 94:
 
:40 [[Rating Relief]]
 
:40 [[Rating Relief]]
  
:41 [[Community Amateur Sports Clubs]]
+
:41 [[Sports Clubs]]
  
 
:42 [[Political Parties]]
 
:42 [[Political Parties]]
Line 106: Line 106:
 
:46 [[Administration: Tax Returns and Claims]]
 
:46 [[Administration: Tax Returns and Claims]]
  
 +
 +
<big>'''Appendices'''</big>
  
 
:47 [[Appendix 1: International Entity Securities: Approved Charitable Investments]]
 
:47 [[Appendix 1: International Entity Securities: Approved Charitable Investments]]
Line 133: Line 135:
 
<big>'''New 2019/20 edition now out'''</big>
 
<big>'''New 2019/20 edition now out'''</big>
  
The new 2019/20 edition of ''Taxation of Charities and Nonprofit Organisations'' will in book form is now out.   
+
The new 2019/20 edition of ''Taxation of Charities and Nonprofit Organisations'' is now out.  The online edition contains the text of that edition with some subsequent [[Update | updates]].
 
+
The online edition will be updated to the text of the new edition shortly, after which existing licences will no longer be valid.  To maintain unbroken access to ToC online you will need to order an online licence for the 2019/20 edition. To obtain this, go to
+
[https://www.khpplc.co.uk/ the publishers website]
+
  
 
<big>'''How to login'''</big>
 
<big>'''How to login'''</big>
Line 142: Line 141:
 
Most of this site requires you [[Special:Userlogin|to login]].   
 
Most of this site requires you [[Special:Userlogin|to login]].   
  
:*  To obtain a login licence you need to order a copy of the book associated with this site, [http://www.kessler.co.uk/taxation-of-charities/ ''Taxation of Charities and Nonprofit Organisations''], and you can then [[Special:Userlogin|''register for the life of the edition and login'']].   
+
::*  To obtain a login licence you need to order a copy of the book associated with this site, [http://www.kessler.co.uk/taxation-of-charities/ ''Taxation of Charities and Nonprofit Organisations''], and you can then [[Special:Userlogin|''register for the life of the edition and login'']].   
  
:*  If you have not (yet) bought the book associated with this site, [http://www.kessler.co.uk/taxation-of-charities/ ''Taxation of Charities and Nonprofit Organisations''], you may [[Special:Userlogin|register for a free one day trial]]. There is no charge for a one day trial, but if you find the site useful, and wish to express support or thanks, the authors invite you to [http://www.justgiving.com/jameskessler/ make a £10 - £20 donation to the charity Water Aid].
+
::*  If you have not (yet) bought the book associated with this site, [http://www.kessler.co.uk/taxation-of-charities/ ''Taxation of Charities and Nonprofit Organisations''], you may [[Special:Userlogin|register for a free one day trial]]. There is no charge for a one day trial, but if you find the site useful, and wish to express support or thanks, the authors invite you to [http://www.justgiving.com/jameskessler/ make a £10 - £20 donation to the charity Water Aid].
  
:*  Without logging in you can access: [[Introduction]], chap 1 [[Policy Issues in Charity Taxation]] and chap 2 [[Tax Avoidance and Evasion]].
+
::*  Without logging in you can access: [[Introduction]], chap 1 [[Policy Issues in Charity Taxation]] and chap 2 [[Tax Avoidance and Evasion]].
  
 
<big>'''Comments please'''</big>
 
<big>'''Comments please'''</big>

Latest revision as of 09:46, 19 July 2019

This site provides comprehensive information about the taxation of charities and tax reliefs for gifts to charity.

If you are looking for a quick answer to a straightforward question, we recommend HMRC tax guidance for charities or HMRC detailed guidance notes.

If you are looking for a deeper analysis, or an impartial view, you are in the right place.


Contents

Update

Introduction
1 Policy Issues in Charity Taxation
2 Tax Avoidance and Evasion
3 Definitions of Charity
4 Taxation of Charity Income
5 Taxation of Charity Capital Gains
6 Charitable Expenditure Rules
7 Tainted Donation Rules
8 Trading by Charities
9 Companies held by Charities
10 Business Sponsorship and Advertising
11 Charitable Companies
12 Employees and Beneficiaries of Charities
13 Acquisition of Companies
14 Double Taxation Treaties and Charities
15 Cash Gifts from Individual to Charity (Gift Aid)
16 Gift Aid Small Donations Scheme
17 Corporate Gift Aid
18 Giving by Businesses to Charity
19 Payroll Giving Scheme
20 Interest-Free Loans to Charity
21 Gifts of Shares/Land to Charity
22 Gifts of Works of Art to Charity
23 Capital Gains Tax Relief on Disposals to Charity
24 Inheritance Tax Reliefs on Transfers to Charity
25 Charity Legacy Relief
26 Will Drafting
27 Charitable Gift of Share of Residue: Benham Issues
28 Obtaining IT and IHT Reliefs on Gifts by Will or IoV
29 Variation of Wills
30 Benefits for Donors
31 Trusts with Some Charitable Element
32 Payments to Charity From Non-Resident Trusts
33 Estates of Deceased Persons: CGT
34 Estates of Deceased Persons: Income Tax
35 VAT: Basic Concepts
36 Recovery of Input VAT
37 VAT: Exemption
38 VAT: Zero Rating
39 Stamp Duties
40 Rating Relief
41 Sports Clubs
42 Political Parties
43 Housing Associations
44 Local Authorities
45 Social Investment Relief
46 Administration: Tax Returns and Claims


Appendices

47 Appendix 1: International Entity Securities: Approved Charitable Investments
48 Appendix 2: HMRC Model Gift Aid Declarations
49 Appendix 3: Retail Gift Aid: Template Letters
50 Appendix 4: CASCs: Eligible Sports
51 Appendix 5: Deemed Charities and National Bodies
52 Appendix 6: Accreditation of Social Impact Contractors
53 Appendix 7: Substantial Donor Rules
54 Appendix 8: How to Improve the Taxation of Charities
55 Appendix 9: Bibliography



New 2019/20 edition now out

The new 2019/20 edition of Taxation of Charities and Nonprofit Organisations is now out. The online edition contains the text of that edition with some subsequent updates.

How to login

Most of this site requires you to login.

Comments please

Users may also contribute to the text, and if you can add anything, or spot anything that needs to be corrected, please do! A copy of the next edition of our book will be given to the user who makes the most edits. User contributions are reviewed by Rebecca Sheldon.

If you want further advice

If you do not find the answer to your question in ToC Online, or if you want advice on which you can legally rely, you may instruct any of the authors to advise. They are James Kessler QC, Etienne Wong and Ross Birkbeck. See How to instruct James Kessler QC, Etienne Wong and Ross Birkbeck.

Archive editions

There are archive editions for years from 2005/06. These will occasionally be useful to investigate the tax position in those years, but the current edition will generally be the best starting point, as that has been written in the light of current HMRC guidance, and further thought and research.

Contact

If you have technical problems, or problems logging in click here

To contact James Kessler QC click here

To contact Etienne Wong, who is responsible for the VAT chapters, click here

To contact Rebecca Sheldon, who reviews online contributions, click here

To contact the publishers of Taxation of Charities and Nonprofit Organisations click here

For multiple user licences, or to install on a firm's intranet contact the publishers

Technical notes

ToC Online is in technical terms a Wiki on the lines of Wikipedia, but only registered users can edit the text.

Site hosting and management by Highwire